Michael is the sole proprietor of a small business. In June 2021, his business income is $9,200 before consideration of any 5179 deduction. He spends $247,000 on furniture and equipment in 2021. If Michael elects to take the $179 deduction and no- bonus on a conference table that cost $23,500 (included in the $247,000 total). (Use Table 6A-1 and Table 6A-2) Required: Determine the maximum cost recovery for 2021 with respect to the conference table. Note: Round your intermediate calculations to the nearest whole dollar amount. Maximum cost recovery